The Brazilian defender was consistently linked with a switch to the Nou Camp last year, but then newly arrived manager Jose Mourinho elected to keep the curly-haired ace.
However, a series of erratic performances have seen Luiz slip down the pecking order, with the ‘Special One’ unconvinced by his abilities.
The Portuguese coach has used his man on numerous occasions, but has often elected to field him a midfield role due to his tendency to switch off during games.
Barca have remained keen, and see him as the ideal man to slot into their squad.
The 26-year-old has long been hailed for his technical ability and Tata Martino, the Catalan giants’ head coach, believes he has the skills to be a key man at the Nou Camp.
With Kurt Zouma set to arrive in the summer, Luiz’s role under Mourinho may be further diluted, which could see a £22m offer accepted.
Despite his critics, the ex-Benfica man is set to represent his home nation at the World Cup later this year and is rated highly on the continent.